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COVID-19 Impact on Executive Compensation: Amending Performance Goals Under Equity and Other Incentive Awards
Proskauer Link to more items from this source
May 13, 2020

"Companies considering taking such actions should review their current arrangements and analyze how current business conditions have affected existing arrangements, performance goals and stock prices. In addition to this review and analysis, companies should consider other issues, including Section 409A ... and limitations under Section 162(m) of the Code. [This article provides] specific questions and limitations to be evaluated in connection with a review of performance goals and potential modifications or other adjustments."

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